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NY N027179

May 13, 2008



TARIFF NO.: 7308.90.9530

Kosuke Yasuda
Achilles USA, Inc.
1407-80th Street S.W.,
Everett, WA 98203

RE: The tariff classification of metal siding from Japan.

Dear Mr. Yasuda:

In your letter dated April 22, 2008 you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you.

The products to be imported are metal siding panels, joints and miscellaneous parts. The siding consists of an aluminum–zinc coated steel panel with a layer of polyurethane foam insulation and an aluminum coated kraft paper backing. Available in sizes of 3,000 mm x 385 mm x 18 mm or 4,000 x 385 mm x 18 mm, these panels will be used in both residential and commercial building structures.

The applicable subheading for the siding panels will be 7308.90.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, sheet-metal roofing, siding, flooring and roof drainage equipment. The rate of duty will be free.

At this time, we are unable to provide you with a binding classification on the joints and miscellaneous parts because of insufficient information. Exactly which of the parts shown in the brochure does your inquiry involve? What are these pieces made of and how are they used in conjunction with the siding?       When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please resubmit your original letter along with the additional information. Also, please be advised that a ruling request is limited to a maximum of 5 items of the same class or kind.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gloria Stingone at 646-733-3020.


Robert B. Swierupski

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